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SB-420 • 2026

Property tax: welfare exemption: detention facilities.

Property tax: welfare exemption: detention facilities.

Crime Education Healthcare Privacy Taxes Technology
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Padilla (S) , McNerney (S) , Umberg
Last action
2026-06-08
Official status
Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 96.
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Property tax: welfare exemption: detention facilities.

SB 420, as amended, Padilla.

What This Bill Does

  • SB 420, as amended, Padilla.
  • Automated decision systems.
  • Property tax: welfare exemption: detention facilities.
  • The California Constitution authorizes the Legislature to exempt from taxation, in whole or in part, property that is used exclusively for religious, hospital, or charitable purposes, and is owned or held in trust by a nonprofit entity.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-06-08 California Legislative Information

    Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 96.

  2. 2026-06-03 California Legislative Information

    From committee with author's amendments. Read second time and amended. Re-referred to Com. on P. & C.P.

  3. 2025-06-09 California Legislative Information

    Referred to Coms. on P. & C.P. and JUD.

  4. 2025-06-03 California Legislative Information

    In Assembly. Read first time. Held at Desk.

  5. 2025-06-02 California Legislative Information

    Read third time. Passed. (Ayes 26. Noes 9. Page 1401.) Ordered to the Assembly.

  6. 2025-05-27 California Legislative Information

    Read second time. Ordered to third reading.

  7. 2025-05-23 California Legislative Information

    Read second time and amended. Ordered to second reading.

  8. 2025-05-23 California Legislative Information

    From committee: Do pass as amended. (Ayes 4. Noes 1. Page 1199.) (May 23).

  9. 2025-05-16 California Legislative Information

    Set for hearing May 23.

  10. 2025-05-05 California Legislative Information

    May 5 hearing: Placed on APPR. suspense file.

  11. 2025-04-25 California Legislative Information

    Set for hearing May 5.

  12. 2025-04-22 California Legislative Information

    From committee: Do pass and re-refer to Com. on APPR. (Ayes 10. Noes 4. Page 830.) (April 22). Re-referred to Com. on APPR.

  13. 2025-04-10 California Legislative Information

    Set for hearing April 22.

  14. 2025-04-09 California Legislative Information

    From committee: Do pass and re-refer to Com. on G.O. (Ayes 11. Noes 1. Page 706.) (April 8). Re-referred to Com. on G.O.

  15. 2025-04-02 California Legislative Information

    Re-referred to Coms. on JUD. and G.O.

  16. 2025-04-01 California Legislative Information

    Set for hearing April 8 in JUD. pending receipt.

  17. 2025-03-26 California Legislative Information

    From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS.

  18. 2025-02-26 California Legislative Information

    Referred to Com. on RLS.

  19. 2025-02-19 California Legislative Information

    From printer. May be acted upon on or after March 21.

  20. 2025-02-18 California Legislative Information

    Introduced. Read first time. To Com. on RLS. for assignment. To print.

Official Summary Text

SB 420, as amended, Padilla.
Automated decision systems.
Property tax: welfare exemption: detention facilities.
The California Constitution authorizes the Legislature to exempt from taxation, in whole or in part, property that is used exclusively for religious, hospital, or charitable purposes, and is owned or held in trust by a nonprofit entity. Pursuant to that authority, existing law provides for a welfare exemption under which property used exclusively for an exempt purpose and owned and operated by specified entities, including foundations, limited liability companies, or corporations meeting certain statutory requirements is exempt from taxation.
This bill would specify that for the purposes of the welfare exemption provisions above, “property used exclusively for religious, hospital, scientific, or charitable purposes” shall not include property, or any portion
thereof, operated as a detention facility, as defined, by a for-profit entity. The bill would declare that the above provision is declarative of, and not a change in, existing law.
The California AI Transparency Act requires a covered provider, as defined, of a generative artificial intelligence system to make available an AI detection tool at no cost to the user that meets certain criteria, including that the tool outputs any system provenance data, as defined, that is detected in the content. The California Consumer Privacy Act of 2018 grants a consumer various rights with respect to personal information that is collected or sold by a business, as defined, including the right to direct a business that sells or shares personal information about the consumer to third parties not to sell or share the consumer’s personal information, as specified.
This bill would generally regulate a developer or a deployer of a high-risk automated decision system, as defined, including by requiring a developer or a deployer to perform an
impact assessment on the high-risk automated decision system before making it publicly available or deploying it, as prescribed. The bill would require a state agency to require a developer of a high-risk automated decision system deployed by the state agency to provide to the state agency a copy of the impact assessment and would require the state agency to keep that impact assessment confidential. The bill would also require a developer to provide to the Attorney General or Civil Rights Department, within 30 days of a request from the Attorney General or the Civil Rights Department, a copy of an impact assessment and would require the impact assessment to be kept confidential.
This bill would authorize the Attorney General or the Civil Rights Department to bring a specified civil action to enforce compliance with the bill, as prescribed, and would authorize the Attorney General or the Civil Rights Department to allow a developer or deployer to cure, within 45 days
of receiving a certain notice of a violation, the noticed violation, as prescribed.
This bill would prohibit a state agency from awarding a contract for a high-risk automated decision system unless the person to whom the contract is awarded has certified that the high-risk automated decision system does not violate, among other civil rights laws, the bill. By expanding the scope of the crime of perjury, this bill would impose a state-mandated local program.
Existing constitutional provisions require that a statute that limits the right of access to the meetings of public bodies or the writings of public officials and agencies be adopted with findings demonstrating the interest protected by the limitation and the need for protecting that interest.
This bill would make legislative findings to that effect.
The
California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.
This bill would provide that no reimbursement is required by this act for a specified reason.

Current Bill Text

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